Remote employees can create payroll nexus even when a business has never opened an office in another state. One remote hire, one employee relocation, or one hiring decision can trigger withholding registrations, unemployment accounts, and state filing obligations most businesses never anticipated. Here is exactly how payroll nexus works and how to identify your exposure before state agencies do.

Hiring a remote employee in another state can trigger withholding registration, an unemployment account, and filings your payroll software never set up. Here is what that hire sets in motion and what to check first.